§11A-2-12. Penalty for inclusion of taxes paid in delinquent
If a sheriff shall include in one of the delinquent lists
any taxes which have been collected by him, he shall forfeit to
the person named in the list, if the return was by design, ten
times the amount of the taxes so collected, or if the return was
by mistake, twice the amount.
Note: WV Code updated with legislation passed through the 2012 1st Special Session